3. Green Company held a Holiday party. The company expected attendance of 80 people and prepared the following budget: Hotel room rental Food Entertainment Decorations Total Costs $500 500 800 300 $2.100 Eighty people attended the party. The following costs were incurred: $575 640 750 Hotel room rental Food Entertainment Decorations Total Costs 350 $2.315 What is the variance for total costs? A) $215 Unfavorable B) $215 Favorable C) $25 Favorable D) $140 Unfavorable